Brexit and Customs Issues

Brexit Risk In the absence of a Withdrawal Agreement, there is a risk that the UK may cease to be a member of the European Union on 29 March 2019 without a transition period. This is a so-called hard Brexit. The United Kingdom has indicated that even in the event of a hard Brexit, it […]

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Some Tariff Issues

The EU Common Customs Tariff The European Unions Common Customs Tariff sets out the rules and the rates of duty applicable to imports into the European Union.  The EU Common Customs tariff is a three volume guide setting out custom duties and other relevant information applicable to the import and export  of goods. It enables […]

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Import Procedure I

Transit to EU (or UK post Brexit) Before commencement,  the exporter must issue an export declaration to it customs office responsible for the company in its country. After receiving approval from its customs authority, the company can ship the goods. The shipment is registered in the customs export system under an export registration number. Following prior notice and the […]

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Import Procedure II

Declaration to Customs Treatment After the presentation of goods, the importer making the declaration must within a reasonable time declare which of the authorised Customs approved treatment it wishes to assign the goods to. When goods are released for free circulation, they become liable to the relevant duties. The customs debt is thereby incurred at […]

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Import Procedure III

Customs Examination Customs authorities are obliged to conduct a customs examination when it is clearly called for. The person declaring the goods is responsible for transporting and producing the documents to customs for examination. It is presumed that the partial examination is representative of all of the goods presented. The person presenting the goods may […]

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Export Procedure

General Requirements Goods leaving the European Union must do so in accordance with the export procedure laid down in customs law. Export formalities apply including the common commercial policy measures and in some very few cases, export levies or duties. The safety and security legislation applicable to the import of goods applies to exports. The […]

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Transit Procedures

Internal Transit After Brexit, the issue of transit is of enormous practical importance for Irish traders using the UK landbridge to move to the continent of Europe. It is likely that the UK will adopt identical controls to that in place under European Union law From the European Union perspective, the transport of goods across […]

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Some Customs Control Issues

Infringing Goods Goods which infringe intellectual property may not be imported into the EU, released for free circulation, exported, re-exported or placed in a suspensive arrangement. An application can be made to the customs authority for the detection and destruction of goods infringing intellectual property.  The legislation applies to counterfeit and pirated goods, breaches of […]

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Special Procedures (General Issues)

General provisions Goods may be placed under any of the following categories of special procedures: transit, which shall comprise external and internal transit; storage, which shall comprise customs warehousing and free zones; specific use, which shall comprise temporary admission and end-use; processing, which shall comprise inward and outward processing. Authorisation I An authorisation from the […]

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Customs Controlled Processing Procedures

Inward processing Under the inward processing procedure non-Union goods may be used in the customs territory of the Union in one or more processing operations without such goods being subject to any of the following: import duty; other charges as provided for under other relevant provisions in force; commercial policy measures, insofar as they do […]

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Temporary & End Use Procedure

Temporary admission Under the temporary admission procedure non-Union goods intended for re-export may be subject to specific use in the customs territory of the Union, with total or partial relief from import duty, and without being subject to any of the following:  other charges as provided for under other relevant provisions in force; commercial policy […]

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Warehousing & Free Zones

Storage -Common provisions Under a storage procedure, non-Union goods may be stored in the customs territory of the Union without being subject to any of the following: import duty; other charges as provided for under other relevant provisions in force; commercial policy measures, insofar as they do not prohibit the entry or exit of goods […]

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Transit Procedures

External transit 1. Under the external transit procedure, non-Union goods may be moved from one point to another within the customs territory of the Union without being subject to any of the following: import duty; other charges as provided for under other relevant provisions in force; commercial policy measures, insofar as they do not prohibit […]

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Imports Overview (UK)

Basic import requirements The basic obligations are to identify the commodity code pay VAT complete VAT return register with CHIEF clear goods imported using CHIEF pay import duty where applicable check if licenses required and obtain the requisite licence Importers are usually able to reclaim import VAT. HMRC may allow approved importers to have to […]

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Revenue Customs Seminar [Jan 2019]

Important Notice- See the Disclaimer Below Brexit Legal, McMahon Legal and Paul McMahon have no liability arising from reliance on anything contained in this article nor on this website Contact McMahon Legal  Share this article

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